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  • 2 Investor Relations Content

    The value of a company is defined in the medium and long term bythe performance of the relevant key market,the corporate strategy,the business performance in general,the growth in turnover and profit …

  • 5.1 Overview and Current Framework in the EU

    On January 5, 2023, the “Corporate Sustainability Reporting Directive” (CSRD) came into force. It modernizes and reinforces the provisions of the “Non-Financial Reporting Directive” (NFRD), which has …

  • 3.3 Diversity

    For listed companies above a certain size, Swiss law imposes gender quotas for the board of directors and executive management. This applies to companies if they exceed the thresholds set in Art. 727 …

  • 3.4 Sustainability reporting

    Under Swiss law, there are three different sustainability reporting obligations: Reporting on non-financial matters, Reporting and due diligence obligations regarding child labor and conflict minerals…

  • 4.1 Overview and Current Framework in Switzerland

    To help issuers comply with the requirements for due diligence and reporting on non-financial matters, the following section summarizes the current reporting and due diligence standards. An outlook on…

  • 4.3 Transparency on Non-Financial Matters Pursuant to Art. 964a-c Code of Obligations

    4.3.1 Companies within the scope of applicationSwiss companies (i.e., companies which have their registered office in Switzerland) are subject (in scope) to reporting obligations on non-financial matt…

  • 5.4 Management Report and European Single Access Point (ESAP)

    An important factor that will significantly change the current reporting practice is the central integration of the required sustainability information in the management report. Under the former NFRD …

  • 5.6 Timeline and Recommended Steps for Companies

    The application of the CSRD will take place in the following stages:January 2024 for companies already subject to the NFRD;January 2025 for listed and large companies that are not currently subject to…

  • 5.7 Omnibus Initiative

    On February 26, 2025, the first proposals were presented as part of the Omnibus initiative, which could bring significant changes and shifts to current reporting requirements. This initiative follows …

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